2022 (10) TMI 147

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HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT AND HON'BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Appearance Shri Ritaj Kackar, Advocate - for the Appellant Shri Rakesh Kumar, Authorized Representative - for the Respondent P.V. Subba Rao These miscellaneous applications are filed by Sharafat Hussain in Appeal Diary No. 50714 of 2020 praying that the amounts deposited by certain entities ind .....

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..... 15 Standard Chartered Bank Zealous Overseas Pvt. Ltd Director 7. 1,35,000 18.10.2015 Standard Chartered Bank Zealous International Proprietor 8. 55,00,000 18.10.2015 Standard Chartered Bank Zealous International Proprietor Total 2,59,04,500/-         2. Learned counsel for the applicant forcefully submitted that the deposits were made during the course of .....

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..... al, of duty and interest demanded or penalty levied. - Where in any appeal under this Chapter, the decision or order appealed against relates to any duty and interest demanded in respect of goods which are not under the control of the customs authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the .....

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..... days from the date of its filing." 5. It is evident from the above section that the legal requirement is that the appellant has to make the mandatory pre-deposit failing which the appeal cannot be admitted at all by this Tribunal. Of course, if during the course of investigation or at any time before filing the appeal, the appellant had deposited any amounts, such amounts would qualify as pre-dep .....

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..... e order of the lower authority but any amount has been paid by such entity or if the entity paid an amount in excess of the liability as per the order, such entity can seek refund of the amounts so deposited. 6. In view of the explicit legal provision, the applications filed by the appellant deserves to be rejected and are rejected. We, however, grant the appellant four weeks further time to make .....

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